摘要
财税体制改革事关发展大局。我国现行财税体制发端于战争年代,建国后历经多次调整不断完善,但对照现代财政制度的目标要求,财税体制还存在一些突出问题。应坚持社会主义市场经济改革方向,紧紧围绕推进政府治理体系和治理能力现代化,以改进预算管理、完善税收制度、明确事权和支出责任、优化财政支出结构为重点,全面深化改革,加快建立统一完整、法治规范、公开透明、运行高效的现代财政制度,为经济社会发展提供有力保障。
The reform of fi scal and tax system is related to overall situation of development. Chinese current fi scal and tax system originated in the war, and constantly improved based on several adjustments after the founding of the PRC. But contrasted with the goal of modern fi nancial system, there are some outstanding problems. We should adhere to the reform direction of socialist market economy, focus on promoting the modernization of the national governance ability and system, improve the budget management, perfect the tax system, clear powers and expenditure responsibilities, optimize the structure of fiscal expenditure. By deepening the reform comprehensively, we will accelerate the establishment of modern fi nancial system that contains unifi cation and integrity, monocracy and standard, open and transparency, and effi ciency, to provide strong safeguard for economic and social development.
出处
《公共财政研究》
2015年第1期4-22,共19页
Public Finance Research Journal
关键词
财税体制
改革
现代财政制度
fi scal and tax system
reform
modern fi nancial system